Flexible-Budget Variance = $260,000 (F); Sales-Volume Variance = $350,000 (U);

question 149

Multiple Choice

Flexible-budget variance = $260,000 (F) ; sales-volume variance = $350,000 (U) ; sales-mix variance = $320,000 (F) ; calculate the static-budget variance.

• A) $90,000 (U)
• B) $320,000 (U)
• C) $320,000 (F)
• D) $290,000 (F)

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Definitions:

Cultural Difference

The variety of behaviors, beliefs, values, and patterns that distinguish one society or group of people from another.

Workforce Expansion

The process of increasing the number of employees in an organization to meet production demands or business growth.

Diverse Backgrounds

The inclusion and representation of individuals from a wide range of cultural, ethnic, socioeconomic, and educational backgrounds.

Recruitment Policy

Guidelines and procedures established by an organization to govern the hiring process, ensuring fair, transparent, and effective talent acquisition.